On 28 October 2024, the EU Commission adopted a proposal to amend the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU).
The DAC9 proposal is linked to the filing obligations imposed under the Pillar 2 Directive (EU Directive 2022/2523), which aims to ensure a global minimum level of taxation for multinational enterprise groups (MNEs) and large-scale domestic groups (LSDGs) in the EU. The DAC9 proposal allows MNEs to file one top-up tax information return, at central level, for the entire group, instead of multiple returns.
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